Tax Disputes: Competent Authority Must Consider ADR Application Despite Pending Appeal

The Supreme Court of India in 2009 held that parties should resort to Alternate Dispute Resolution Mechanism under section 144C of the Income-tax Act, 1961. The competent authority cannot reject the application based on the cut-off date and must decide the matter despite a pending appeal before the CIT(A). Special Leave Petitions were disposed of.

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The Supreme Court of India in 2009 (9) TMI 996 - SC Order, heard both sides and suggested resorting to Alternate Dispute Resolution Mechanism under section 144C of the Income-tax Act, 1961. The competent authority will not reject the application based on the cut-off date and will decide the matter despite the pending appeal before the CIT(A). Special Leave Petitions are disposed of.

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